TMI Blog2010 (9) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to the issue are stated in brief. The family members of the assessee owned 41.605 acres of land as detailed below: S.No Patta No. Name of the land holder Extent of land held 1 416 M.T.V. Ratnakar 11.00 acres 2 603 M.V.A. Sriramjee 11.94 acres 3 650 M. SitaMahalakshmi 4.69 acres 4 681 M.N. Chalamaiah 4.39 acres 5 604 M. Sesharatnam Karuna W/o Ratn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the entire land holdings of 41.60 acres are cultivated jointly and the income therefrom is distributed between the assessee, his father and his brother. The said claim was rejected by the tax authorities without making any verification or without having any material to disprove the said claim. He further submitted that the agricultural income of ₹ 15,000/- initially estimated in the assessment order was reduced to ₹ 10,000/- in the remand report, without having any evidence in this regard. 5. On the other hand the learned Departmental Representative submitted that the assessee has claimed to have received income in respect of agricultural land held in the name of female members of the family and the same is not acceptable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties. The agricultural income which was initially estimated at ₹ 15,000/- was reduced to ₹ 10,000/- per acre by Learned CIT(A) based on the remand report submitted by the Assessing Officer. AT that time, the A.O has referred to the return of income filed for the succeeding year, which is not called for at that stage. However, we notice that the assessee has produced a person named Shri K. Musalayya who has admitted that he was giving 43 bags of paddy per acre to the family of the assessee and according to the assessee the said statement corroborates the income disclosed by the assessee, his father and his brother. However the fact remains that the A.O has not accepted the income disclosed by the assessee and during the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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